The former Spencer finance assistant at the center of a state audit has now been arrested.
Fifty‑two‑year‑old LaVonne Bell turned herself in at the Clay County Jail late Friday afternoon after a warrant was issued for her arrest. She’s charged with first‑degree theft, a class C felony. Bell posted bond and has been released. A preliminary hearing is scheduled for March 13 in Clay County District Court.
The charge follows the findings of a special investigation released last week by Iowa Auditor of State Rob Sand. That report identified more than $46,000 in misused or mishandled public funds tied to Bell’s work between 2018 and 2024. Investigators found nearly $39,000 in landfill fees that were collected but never deposited, along with more than $7,000 in improper disbursements, including unauthorized payroll, excess leave payouts, and personal credit‑card charges.
Bell was fired in June of 2024 after city officials discovered discrepancies in landfill and dumpster‑rental revenue, payroll entries, and credit‑card transactions. The city then requested the Auditor’s Office conduct a special investigation, which ultimately confirmed the missing funds and documented weaknesses in internal controls that allowed the misconduct to go undetected.
City leaders say they have since implemented new safeguards, including stronger segregation of duties and more frequent reconciliations of landfill revenue and credit‑card activity.
